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IJA 2866

Tax and Employee Salary Correspondence, Shamash Secondary and Frank Iny Schools

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Description

These archival documents contain correspondence between the Iraqi government revenue administration and the Shamash Secondary and Frank Iny Schools concerning employee salaries and income tax issues.

Metadata

Archive Reference
IJA 2866
Item Number
6031
Date
Approx. January 1, 1951 to December 31, 1960
Languages
Arabic, English
Keywords
Office of Income Tax, Financial, Shamash Secondary School, Teachers, Typed, Iraq Railways-Chief Accountants Office, Sun Crest, Ink Stamp, Ottoman Bank, Receipts, Letterhead, Income Tax, Frank Iny School, Abdullah S. Obadiah, Tax, Correspondence, University of Baghdad, Annotation, Handwritten

AI en Translation, Pages 701-725

Page 702

Number 26601
Date 7 / 12 / 1955
974
12 / 12
General
Frank Iny Intermediate School
Upon auditing the income tax deduction schedules for your employees for the fiscal year 54 / 55 attached to your letter
Numbered 618 / 55 and dated 1 / 7 / 1955.
1- It appeared that the tax due from the following individuals is as follows:-
1- Miss Simha Nassim
Fils | Dinar
000 | 480 Total salaries and allowances on the basis of 40/- Dinars per month.
000 | 52 Lecture fees
⟦line⟧
000 | 532
000 | 162 Deduct exempt cost of living allowances
⟦line⟧
000 | 370
000 | 350 Legal allowance
⟦line⟧
000 | 20 Taxable at 4% rate | 800/- Tax due
080/- " Paid
⟦line⟧
720/- " Remaining
2- Mr. Munir Nassim Yaqoub
Fils | Dinar
800 | 400 His income after deducting exempt cost of living allowances
500 | 217 " From the General Pension Directorate as per its letter No. 9464 dated 8 / 7 / 1955
⟦line⟧
300 | 618
000 | 350 Legal allowance
⟦line⟧
300 | 268 Subject to ordinary tax at 4% rate | 10/732 Tax due
1/085 Deduct excess tax as per our letter
Numbered 19374 and dated 12 / 10 / 55
⟦line⟧
9/647
1/427 Tax paid
⟦line⟧
8/220 " Remaining
Summary
Fils | Dinar
720 | - Remaining tax on Miss Simha Nassim
700 | 8 " " Mr. Munir Nassim Yaqoub
⟦line⟧
420 | 9
Kindly pay the remaining tax owed by the aforementioned persons amounting to (9/420) dinars to this department's collector -
as soon as possible.
2- Please inquire with the ladies working for you about their husbands' names and places of work
for purposes related to income tax.
3- Please inform us of the place of work of Mr. Moshe Saleh Elisha after his separation from you.
4- We attach (10) copies of I.T. Supplement No. / 64, please have them filled out by your employees for the aforementioned year -
and return them to us so that we can correctly determine their legal allowances.
Attachments - 10 copies of I.T. Supplement No. / 64
Kadhim ⟦Al-Saidi⟧
On behalf of the Director General of Income Tax

Page 704

Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number F / 754 / 55
Date 1 / 12 / 195⟦5⟧
To the Deanship of the College of Arts and Sciences - Baghdad
Greetings,
With reference to your letter number 3907 dated 7 / 11 / 1955.
The total amount received by Miss Wasila Abdul Rahman from this school
from 1 / 4 / 955 until 30 / 11 / 955 amounted to 25/600 Dinars.
Please add this to her income for the purpose of calculating income tax.
Please accept the assurances of our highest respect.
⟦illegible signature⟧
Director
Abdullah Obadia
Copy to /
General Directorate of Income Tax / for information.

Page 705

Presidency of the Jewish Community
in Baghdad
No. T/7/25/55
Date 10/24/1955
2521 President
Telephone No. 5452 Secretary
To - Director of the Frank Iny School
Greetings,
We are sending you the original letter from the General Income Tax Directorate No. 21412
dated 10/10/55 regarding the income tax for the employees of the Shamash
and Alliance schools. Please respond directly according to your jurisdiction.
Rabbi Sassoon Khedouri
Acting President of the Community
Copy to:
General Income Tax Directorate, in reference to their letter
mentioned above.
True copy
⟦illegible⟧
Frank Iny School
⟦illegible⟧

Page 706

Iraq
Ministry of Finance
General Directorate of Income Tax
Baghdad
Number: 21212
Date: 10 / 7 / 56
Establishments Desk
To: Shamash Secondary School
Via: The Jewish Community
Dear Sir
Subject: Income tax installments due for employees for the year 956 / 957
We inform you that you have not paid the first installment of the income tax due
on your employees for the year 956 / 957 ending on 31 / 3 / 957 until now.
Therefore, please pay the mentioned installment within (5) days; in case of your delay, a fine
of 10% of the tax due from you will be imposed according to Article (47) of Income Tax Law No.
(36) of the year 1939.
Note: We draw your attention to the fact that the second installment is due at the end of February / 957 and the third
installment is due at the end of March / 1957.
On behalf of the Director of General Income Tax
Kazim al-Qaisi
By receipt
To the Principal of Frank Iny School
⟦illegible⟧
10 / 27

Page 707

Iraq
Ministry of Finance
General Directorate of Income Tax
Baghdad
Number 21412
Date 1 / 1 / 1956
Institutions Section
To: - Israeli Alliance School
The Honorable Jewish Community
Baghdad
Subject: Due installments of income tax for employees for the year 955 / 956
We inform you that you have not paid the first installment of the income tax due
on your employees for the year 955 / 956 ending on 31 / 3 / 1956 until now
Therefore, please pay the mentioned installment within (5) days and in case of delay a fine will be imposed
on you in the amount of 5% of the tax due from you according to Article (47) of Income Tax Law No.
(36) of 1939.
Note: We draw your attention that the second installment is due for payment at the end of February / 956 and the third
installment is due for payment at the end of the month of March / 956.
⟦illegible⟧
Director of General Income Tax
Kadhim Al-Qaisi
Hand-delivered to ⟦illegible⟧
12 / 2
By receipt
To Issa Tax Directorate
22 / 1 / 56

Page 709

Ministry of Education
General Directorate of Education
Accounts
Number / 35917
Date 17 / 10 / 955
True copy
902
55 / 10 / 22
Subject - Income Tax
Directorate of Frank Iny School
We have paid to the retiree Mr. Abdullah Ovadia an amount of 56 / 238 Dinars according to the two payment authorization memos
whose details are recorded below, for his reward for the second edition of the books Intermediate Algebra for the
Second grade and Preparatory for the Fourth Scientific grade. Please add the mentioned amount to his annual income for the purpose of
deducting the tax and informing us and the General Directorate of Income Tax of that.
Fils Dinar | Payment Authorization Memo No. | Its Date
24 / 964 | 49586 / 23 | 11 / 10 / 955
31 / 274 | = / 46 | =
56 / 238 Total |  |
On behalf of the Director General of Education
A copy of it to -
General Retirement Directorate
General Income Tax Directorate for information
Accounts Distinguished Section - Disbursement
Mun'im 17 / 10 / 10

Page 710

Iraq
Ministry of Finance
General Pension Directorate
Distinguished Pensioners' Salaries
Baghdad
Number - 3930
Date 11 / 10 / 1955
⟦image of receipt images⟧
To -
Directorate of Frank Iny School
Subject
The General Pension Directorate informed us in its letter numbered 7862 and dated 5 / 5 / 955
that the pensioner Mr. Abdullah Ovadia, employed in your school, has received an amount
of 28.547 Dinars as a bonus paid to him for the second edition of the book
(Algebra for Preparatory School), so please add it to the income he receives from
your side for the purpose of calculating income tax.
Muhammad Reza Al-Nawab
Distinguished Pension Salaries Officer
A copy to :-
General Pension Directorate }
General Income Tax Directorate } reference to the above letter
= General Education - = = = and please in the future send
the income of the aforementioned person to Frank Iny School -
after informing the General Income Tax Directorate of that.
Owner

Page 711

True Copy
Directorate of Education, Baghdad Province
Center
Secondary Education Accounts
Number: 2220
Date: 20 / 9 / 1955
To: Directorate General of Income Tax
Reference to Frank Iny School's letter No. F / 645 dated 26 / 8 / 955
We confirm the addition of the amount 10/000 Dinars to the income of Mr. Ali Al-Asadi
for the fiscal year 55 / 956 for the purpose of income tax calculation.
Director of Education, Baghdad Province
Center
A copy to:
Secondary Education Accountant - for information
Frank Iny School - reference to your above letter
⟦illegible⟧ / 8 / 18
F / 645
26 / 8 / 955

Page 712

Directorate of Education of Baghdad Province
The Center
Secondary School Accounts
Number 2221
Date 20 / 8 / 955
True Copy
To the General Directorate of Income Tax
Reference to the Shamash Secondary School letter No. 256 dated
26 / 8 / 955. We confirm to you the addition of the amount 7/750 Dinars to the income
of Mr. Zakaria Mikhail, teacher at Ibn Hayyan Intermediate School, for the fiscal year 55/956
Director of Education of Baghdad Province
The Center
Copy to -
Shamash Secondary School - Please inform us about the amount of 0/500 Dinars
mentioned in your letter above and whether it is the same amount mentioned
in your letter No. 699 dated 29 / 5 / 1955
so that we may take the necessary action
Secondary Education Accountant - for follow-up
Issued 8/18

Page 713

True Copy
Directorate General of Civil Aviation
Air Port - Baghdad
Telegraphic Address - Civil Air
Number - T.M / 54 / 2704
Date 7 / 9 / 1955
⟦To⟧ Directorate General of Income Tax Baghdad
Subject - Addition of Amount
The amount of 25/- Dinars mentioned in the Shamash Secondary School letter
Numbered 258 and dated 26 / 8 / 1955 has been added to the income of
Mr. Abdul Ghani Jamil Al-Sultan, Assistant Weather Forecaster in this Directorate
and we will deduct the income tax due on his total income according to the procedures.
Copy to:
Shamash Secondary School - For information
Reference to your letter referred to above.
Acting Director General of Civil Aviation
Signature Fattah

Page 714

True Copy
Directorate of Education of Baghdad Province
Center
Primary Accountant
Number / 520
Date / 1 / 9 / 955
To
To
General Income Tax Directorate
With reference to the letter of Frank Iny School management number 646 / 955 dated
22 / 8 / 955 addressed to the Al-Tahira School management, a copy of which was sent to us
We confirm to you the addition of the amount of 21.900 Dinars to the annual income of Mr.
Faraj Younan, teacher at Al-Tahira Primary School for Boys, for his lecture fees
For your kind information, please.
Director of Education of Baghdad Province
Center
Copy to
To
Frank Iny School Management - Your above-mentioned letter, for your information please
Primary Accountant

Page 716

Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number ⟦F/647/55⟧
Date ⟦26 / 8 / 1955⟧
D. Wycer & Co.
Semiramis Building
Baghdad
After greetings,
We have paid to Madame Compagnon, wife of Mr. Compagnon,
an employee in your company, an amount of 10.500 Dinars for fees
of her lectures in this school for the months of April and May 1955.
Please add this to her husband's income for the purpose of calculating
income tax.
Please accept our highest respect.
⟦illegible signature⟧
Abdullah Obadia
The Director
6/- Month of April 955
4/500 = May =
⟦line⟧
10/500
Copy to /
General Directorate of Income Tax - for information
= = Madame Compagnon.

Page 717

Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number F/648/55
Date 22/8/1955
Directorate of the Institute of Nutrition
Baghdad
After greetings,
We have paid Mr. Riyadh Rashid 28/- Dinars for his
lecture fees at this school for the months of April, May, and June 955
Please add this to his income for the purpose of calculating income tax.
This, and please accept the highest respect,
⟦illegible⟧
Abdullah Obeidia
The Director
10/500 April 955
10/500 = May =
7/- = June =
⟦line⟧
28/-
Copy to /
General Income Tax Directorate - for information
Mr. Riyadh Rashid = =

Page 718

Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number ⟦640/F/55⟧
Date 26 / 8 / 1955
Directorate of General Industry
Baghdad
Greetings,
The amount received by the late Professor Albert Khayat from this
school amounted to 22/400 Dinars for lecture fees for the months of
April and May 955 as detailed below. Please add this to his income
for the purpose of calculating income tax.
Please accept our highest respect,,
13/600 April 955
8/800  =  May   =
⟦illegible signature⟧
Abdullah Obadia
The Director
Copy to /
General Income Tax Directorate - For information.

Page 719

Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number F/ ⟦646/55⟧
Date 22 / 8 / 1955
Administration of Al-Tahira School for Boys
Baghdad
After greetings,
We have paid to Mr. Faraj Yunan an amount of 21/600
dinars for lecture fees at this school for the months of April, May,
and June 955. Please add this to his income for the purpose of calculating
income tax.
Please accept our highest respect,,
⟦Abdullah Obadia⟧
Abdullah Obadia
The Director
8/400 month of April 955
10/800 = May =
2/400 = June =
⟦line⟧
21/600
Copy to /
Directorate of General Income Tax - for information
== Directorate of Education for Baghdad District
== Mr. Faraj Yunan.

Page 720

Frank Eini School
Intermediate and Primary
Baghdad
Telephone 91693
Number Kh/M/⟦644⟧/55
Date 26 / 8 / 1955
Directorate of Al-Irfan Intermediate School for Boys
Baghdad
Greetings,
We have paid to Mr. Khazaal Al-Hashimi 10/200 Dinars
for his lecture fees in this school for the month of April 955, so please
add that to his income for the purpose of calculating income tax.
Please accept our highest respect,
Abdullah Owaid Yassa
The Director
Copy to /
» » General Directorate of Income Tax - for information
» » Baghdad Education Directorate
» » Mr. Khazaal Al-Hashimi.

Page 721

Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number: 55/644
Date: 26 / 6 / 1955
Administration of Al-Adhamiya Secondary School for Boys
Baghdad
Greetings.
We have paid to Mr. Khudair Nu'man al-Ubaidi an amount
of 56/650 Dinars for lecture fees at this school
as detailed below. Please add this to his income for the purpose of calculating
income tax.
With utmost respect,
21/450 | Month of April 955
25/300 | " May "
9/900 | " June "
56/650 |
Abdullah Obeidia
The Principal
Copy to /
General Directorate of Income Tax - for information
= = Baghdad District Education Directorate
= = Mr. Khudair Nu'man al-Ubaidi.

Page 722

Frank Iny School
Intermediate and Primary
Baghdad
Telephone 91693
Number F/ ⟦642⟧ / 55
Date ⟦26⟧ / 8 / 1955
Deanship of the Royal College of Pharmacy and Chemistry - Baghdad
After greetings,
We have paid to Professor Yusuf Aziz -/8 Dinars for the fees
of his lectures in this school for the months of April and May 955, please
add that to his income for the purpose of calculating income tax.
Please accept the assurance of our highest respect,,
Abdullah Obadia
The Director
-/6 Month of April 955
-/2 = May =
⟦line⟧
-/8
Copy to /
General Income Tax Directorate - for information
Professor Yusuf Aziz . = =

Page 723

SHAMASH SECONDARY SCHOOL
BAGHDAD
Tel. No. 91693
Shamash Preparatory School
Baghdad
Telephone 91693
Number: Sh/ 55/260
Date: 26 / 8 / 55
Subject:
To the Administration of Al-Kadhimiya Secondary School for Boys
Baghdad
After greetings,
We have paid Mr. Yusuf Haddad an amount
of 6/- Dinars for his lecture fees at this school
for the month of April 955, so please add that to his income for the purpose
of calculating income tax.
With highest respect,
⟦illegible⟧
Abdullah Obadia
The Director
A copy of it to /
General Directorate of Income Tax
for information
= = Directorate of Education of Baghdad Province
= = To Mr. Yusuf Haddad

Page 724

SHAMASH SECONDARY SCHOOL
BAGHDAD
Tel. No. 91693
Shamash Secondary School
Baghdad
Telephone 91693
No: SH/ ⟦259⟧ / 55
Date: 26 / 8 / 1955
Subject:
Directorate of Karkh Official Secondary School for Boys
After greetings,
We have paid Mr. Farid Yusuf an amount of 17/- Dinars
as lecture fees in this school for the months of April and May 1955
as detailed below. Please add this to his income for the purpose of calculating
income tax.
Please accept our highest respect,
10/- Month of April 1955
7/- = May 1955
⟦line⟧
17/-
Abdullah Ovadia
The Director
Copy to/
General Directorate of Income Tax
For information
=== Baghdad Province Education Directorate
=== Mr. Farid Yusuf.

Page 725

Shamash Preparatory School
Baghdad
Telephone 91693
SHAMASH SECONDARY SCHOOL
BAGHDAD
Tel. No. 91693
No: SH/458/55
Date: 26 / 8 / 1955
Subject:
Directorate of Meteorology - Baghdad
Greetings,
We have paid to Mr. Abdul Ghani Jamil an amount
of 25/- Dinars as his lecture fees at this school
for the months of April, May, and June 955 as detailed below; please add
this to his income for the purpose of calculating income tax.
Please accept our highest respect,,
10/- April 955
10/- May 955
5/- June 955
⟦line⟧
25/-
Abdullah Obeidia
Principal
Copy to /
General Directorate of Income Tax for information
= = to Mr. Abdul Ghani Jamil.